(A) Prior to the beginning of each fiscal year, the City Auditor shall submit an annual audit plan to the Committee for review and comment. As part of these deliberations, the officials shall be invited to recommend areas for inclusion in the plan. The plan shall include the auditees scheduled for audit during the year, a statement of the scope of the audit and the estimated time required to complete the audit.
(B) The annual audit plan shall be transmitted to the City Council for final approval as a resolution.
(C) This plan may be amended during the year after review with the Committee.
(D) In the selection of audit areas, the determination of audit scope and the timing of audit work, the City Auditor should consult with federal and state auditors and independent auditors so that the desirable audit coverage is provided and audit effort may be properly coordinated.
(E) The City Auditor shall make reports at least quarterly to the Committee on the status of the work plan.
(Ord. 1-2005; Am. Ord. 45-2006; Am. Ord. 30-2010; Am. Ord. 2016-018; Am. Ord. 2023-020)